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NY L85041




May 27, 2005

CLA-2-95:RR:NC:SP:225 L85041

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume from China.

Dear Ms. Navidad:

In your letter dated May 10, 2005, you requested a tariff classification ruling.

You submitted a sample of style 5082-FE, Ariel Standard Child, which meets the flimsy, non-durable requirements of Chapter 95 and is being returned upon your request. The costume consists of a top and skirt made of 100% polyester, with the skirt imparting the essential character. The skirt has a well-made styling feature (two layers). However, the skirt has flimsy construction of the waist and seams, a flimsy string tie closure, and overlock stitching at the closure.

The applicable subheading for style 5082-FE, Ariel Standard Child, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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